Vol. 7 No. 1 (2026): Gusau Journal of Accounting and Finance

Published: 2026-04-30

Articles

  • IDENTIFYING FINANCIAL STATEMENT FRAUD INDICATORS IN NIGERIAN BANKS: EVIDENCE FROM RATIO-BASED BENEISH 8-M-SCORE DIAGNOSTICS

    Yinka Ibrahim Agbeyinka
    343-356
    DOI: https://doi.org/10.57233/gujaf.v7i1.24

  • IS BOARD ATTRIBUTES A MISSING LINK TO TIMELINESS OF FINANCIAL REPORT? EVIDENCE FROM NON-FINANCIAL LISTED FIRMS IN NIGERIA

    Nabila Kabir, PhD, Lawal Ibrahim Ubandawaki
    387-398
    DOI: https://doi.org/10.57233/gujaf.v7i1.27

  • ARTIFICIAL INTELLIGENCE FOR FINANCIAL ACCOUNTABILITY, CORPORATE GOVERNANCE, AND ECONOMIC SUSTAINABILITY: AN OVERVIEW

    STEPHEN GWAR, PhD, DR AWE BABAJIDE IBRAHIM AGBOLUGA, PhD. Mni
    473-481
    DOI: https://doi.org/10.57233/gujaf.v7i1.033

  • SUSTAINABILITY REPORTING QUALITY AND FINANCIAL SECTOR IN AFRICA: A CRITICAL MEASURES AND SYSTEMATIC REVIEW

    FAKUNMOJU Segun Kamoru (PhD)
    516-535
    DOI: https://doi.org/10.57233/gujaf.v7i1.036

  • REVENUE GENERATION CAPACITY, INTER-GOVERNMENTAL RELATIONS, AND QUALITY SERVICE DELIVERY AMONG LOCAL GOVERNMENTS IN KWARA STATE

    Abdulraheem O. Kadir , Abdullahi Ajao
    192-206
    DOI: https://doi.org/10.57233/gujaf.v7i1.13

  • THE EFFECT OF CREDIT RISK INDICATORS ON STABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Umar Salim Ibrahim, Hamza Umar Muhammad, Idris Hauwa Jibrin, Jamilu Madaki, Abdullahi Zaharadeen Musa, Najib Muhammed Sani
    436-449
    DOI: https://doi.org/10.57233/gujaf.v7i1.31

  • ENVIRONMENTAL PREVENTION COST AND MARKET VALUE OF MULTINATIONAL FIRMS IN NIGERIA

    Wale Henry AGBAJE (PhD), Olugbenga Kayode AKINFOLARIN
    33-48
    DOI: https://doi.org/10.57233/gujaf.v7i1.03

  • EXCHANGE-BASED FINANCING CONTRACTS AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS

    Jimoh, Abdulrazaq Taiye, PhD
    82-97
    DOI: https://doi.org/10.57233/gujaf.v7i1.06

  • EFFECT OF RISK MANAGEMENT PRACTICES ON THE PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Ike Romanus Chukwuma, PhD, Erorogha Akpos Yikarebogha, PhD
    128-146
    DOI: https://doi.org/10.57233/gujaf.v7i1.09

  • ACCOUNTING PRACTICES IN THE ERA OF BLOCK CHAIN TECHNOLOGY IN NIGERIA

    ADAMU NUHU YAWURI, ISHAKA MOHAMMED TUKUR, ELI ADAMA JIYA
    207-219
    DOI: https://doi.org/10.57233/gujaf.v7i1.14

  • FINANCIAL INTERMEDIATION EFFICIENCY AND THE IMPACT OF PRIVATE SECTOR DEPOSITS ON BANK PROFITABILITY AND STABILITY IN NIGERIA

    Biliqees Ayoola Abdulmumin
    255-266
    DOI: https://doi.org/10.57233/gujaf.v7i1.18

  • ASSESSING SHORT- AND LONG-TERM RISK SPILLOVERS IN THE ENERGY-FINANCIAL NEXUS: EVIDENCE FROM INTERNATIONAL COMMODITIES AND THE RUSSIAN STOCK MARKET

    ABDULRASAQ MUSTAPHA
    315-327
    DOI: https://doi.org/10.57233/gujaf.v7i1.22

  • UNDERSTANDING ENERGY-FINANCIAL MARKET INTERCONNECTIONS IN ASIA AMID THE US-ISRAEL-IRAN CONFLICT: A DESCRIPTIVE AND RISK-BASED ANALYSIS

    Taiwo A. Muritala
    357-368
    DOI: https://doi.org/10.57233/gujaf.v7i1.25

  • TAX COMPLIANCE AND ADMINISTRATIVE EFFICIENCY AS DETERMINANTS OF INTERNALLY GENERATED REVENUE IN KANO STATE

    Ismaila Abubakaar, Dr. Haruna Daddau, Dr. Saifullahi A Mazadu
    399-409
    DOI: https://doi.org/10.57233/gujaf.v7i1.28

  • IMPACT OF BOARD CHARACTERISTICS ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

    Muhammad Usaini, Mujitapha Yahaya, Sani Abdulrahman Bala
    482-495
    DOI: https://doi.org/10.57233/gujaf.v7i1.34

  • PERCEIVED ROLE OF FORENSIC AUDIT IN FRAUD DETECTION IN DEPOSIT MONEY BANKS IN NIGERIA

    ODEDINA, SHERIFF BOLARINWA, DR. OYEWUMI, OBAFEMI RUFUS
    410-425
    DOI: https://doi.org/10.57233/gujaf.v7i1.29

  • ARTIFICIAL INTELLIGENCE ADOPTION AND FINANCIAL EFFICIENCY IN DEPOSIT MONEY BANKS

    Ayobaye SALEMCITY, PhD
    1-18
    DOI: https://doi.org/10.57233/gujaf.v7i1.01

  • INTEGRATED REPORTING: THE EFFECT OF BOARD CHARACTERISTICS ON MULTIPLE CAPITAL DISCLOSURE BY LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Otori Aishat Oyiza, PhD, Professor Ahmad Bello, Bagudo Mustapha Muhammad, PhD
    49-64
    DOI: https://doi.org/10.57233/gujaf.v7i1.04

  • ENVIRONMENTAL DISCLOSURE, AUDIT COMMITTEE ATTRIBUTES AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

    OMOBOLADE STEPHEN OGUNDELE
    98-112
    DOI: https://doi.org/10.57233/gujaf.v7i1.07

  • TAX RATE AND EARNINGS PER SHARE (EPS) OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

    Kabiru Mande Dambuwa , Prof. Abdulrahman Bala Sani , Prof Nasiru Abdulsalam Kaoje
    147-161
    DOI: https://doi.org/10.57233/gujaf.v7i1.10

  • DISCLOSURE OF BIODIVERSITY REPORTS AND EARNINGS MANAGEMENT BY LISTED MANUFACTURING FIRMS IN NIGERIA

    Segun Idowu ADENIYI PhD, Amobi Daniel NWOKAFOR, PhD
    220-231
    DOI: https://doi.org/10.57233/gujaf.v7i1.15

  • ASSESSING THE EFFECT OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF ICT FIRMS IN NIGERIA

    Biliqees Ayoola Abdulmumin
    267-281
    DOI: https://doi.org/10.57233/gujaf.v7i1.19

  • CORPORATE GOVERNANCE MECHANISMS AND THE LIKELIHOOD OF CORPORATE SUSTAINABILITY REPORTING: EVIDENCE FROM LISTED FINANCIAL INSTITUTIONS IN EMERGING ECONOMIES

    Nageri Ibraheem Kamaldeen
    328-342
    DOI: https://doi.org/10.57233/gujaf.v7i1.23

  • CORPORATE GOVERNANCE STRUCTURE AND FINANCIAL PERFORMANCE IN NIGERIAN DEPOSIT MONEY BANKS

    Andrew Osaretin IZEKOR, PhD, Onome Louis EMONENA
    369-386
    DOI: https://doi.org/10.57233/gujaf.v7i1.26

  • CORPORATE GOVERNANCE AND PERFORMANCE OF LISTED BANKS IN NIGERIA

    ABDULKADRI MUSTAPHA, PhD
    450-472
    DOI: https://doi.org/10.57233/gujaf.v7i1.032

  • AI-TECHNOLOGY, GENDER DIVERSE-BOARDS AND WORKPLACE DIVERSITY & EQUAL OPPORTUNITY DISCLOSURE

    Muhammad Aminu Isa, Farida Mohammed Shehu
    496-515
    DOI: https://doi.org/10.57233/gujaf.v7i1.035

  • INTERNAL AUDIT EFFECTIVENESS AND ACCOUNTABILITY OF LOCAL GOVERNMENT ADMINISTRATION IN KWARA STATE

    Abdulraheem Olayiwola KADIR, Ibrahim GARBA
    175-191
    DOI: https://doi.org/10.57233/gujaf.v7i1.12

  • THE ROLE OF FORENSIC ACCOUNTING IN DETECTING AND PREVENTING FRAUD IN THE PUBLIC SECTOR OF KANO STATE

    Mansur Sunusi
    426-435
    DOI: https://doi.org/10.57233/gujaf.v7i1.30

  • AN EMPIRICAL ANALYSIS OF FIRM-LEVEL EFFECTS OF FUEL SUBSIDY REMOVAL ON PROFITABILITY OF LISTED OIL AND GAS SECTOR IN NIGERIA

    Busuyi Emmanuel Omodara, Vincent Olawale Bamidele, Olusola Success Adeyemi
    19-32
    DOI: https://doi.org/10.57233/gujaf.v7i1.02

  • INTEGRATED REPORTING AND SOCIAL PERFORMANCE IN EMERGING ECONOMIES: EVIDENCE FROM NIGERIAN LISTED CONSUMER GOODS FIRMS

    Titilayo Moromoke Oladejo, Abisola Olutola Fabunmi
    65-81
    DOI: https://doi.org/10.57233/gujaf.v7i1.05

  • THE DEGREE OF INTEGRATED REPORTING IMPLEMENTATION IN NIGERIAN LISTED FIRMS: DOES A FIRM'S SECTOR MATTER

    Ajape, Mohammed Kayode , Abibu, Ibrahim Ayinla
    113-127
    DOI: https://doi.org/10.57233/gujaf.v7i1.08

  • THE IMPACT OF AUDIT ATTRIBUTES ON FINANCIAL REPORTING TIMELINESS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Muhammad Usaini, Geoge Chisom, Sani Abdulrahman Bala
    162-174
    DOI: https://doi.org/10.57233/gujaf.v7i1.11

  • FINTECH INNOVATIONS AND FINANCIAL INCLUSION IN NIGERIA: A CATALYST FOR SUSTAINABLE ECONOMIC DEVELOPMENT

    AKUNOMA ONOME OMENA PhD, OSAYANDE MONDAY PhD, NIKORO HENRY OTOME
    232-245
    DOI: https://doi.org/10.57233/gujaf.v7i1.16

  • AUDIT COMMITTEE ATTRIBUTES AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS: EVIDENCE FROM NIGERIA

    Olajumoke R Ogunniyi
    295-314
    DOI: https://doi.org/10.57233/gujaf.v7i1.21